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SPICe briefings
Date published:
6 December 2017
Income Tax in Scotland: 2017 update - Relationship between total income taxpayers and NSND income taxpayers (higher and additional)
Retrieved from <a href="https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age-by-country" target="_blank">https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age-by-country</a> [accessed 26 November 2017]
Table 8 provides an illustra...
SPICe briefings
Date published:
21 November 2017
Earnings in Scotland: 2017 - Overtime pay
Overtime pay
Overtime pay is the amount paid to an employee as a result of working overtime hours.1Office for National Statistics. (2017, October 26). Guide to interpreting Annual Survey of Hours and Earnings (ASHE) estimates.
SPICe briefings
Date published:
6 November 2017
The Living Wage: facts and figures 2017 - About the data
Some additional analysis comes from the ONS, specifically on UK comparisons and working patterns 2Office for National Statistics. (2017, October 26). Annual Survey of Hours and Earnings (ASHE) - Estimates of the number and proportion of employe jobs with hourly pay below the living wage, by parliamentary constituency and local authority, UK, April 2016 and ...
Committee reports
Date published:
6 July 2017
It is not Cool to be Cruel: Prejudice-based bullying and harassment of children and young people in schools - Social media and bullying
It is crucial that schools work hard to have such an environment in place.”iiEqualities and Human Rights Committee, Official Report, 26 Jan 2017, Col 6: http://www.parliament.scot/parliamentarybusiness/report.aspx?
SPICe briefings
Date published:
18 May 2017
Pow of Inchaffray Drainage Commission (Scotland) Bill - Executive Summary
In summary, the Bill:
establishes a Commission and sets out the Commission's powers and functions (sections 1 and 2; schedule 1);
provides procedures for the appointment of the Commissioners and their terms of office (sections 4 and 5; schedule 2);
identifies the land that is deemed to benefit from the drainage channel (‘the benefited land’) (section 3);
makes provision for meetings, including provision for decisions by a majority of Commissioners attending (sections 6, 7 and 9; schedule 3);
sets out how revenue will be collected, how much and from whom (sections 10-14 and schedule 4);
gives extensive powers to the Commission to access the benefited land (section 17)
provides an effective mechanism for the Commission to recover debts through the courts (section 21)
repeals the Pow of Inchaffray Drainage Act (1846) (section 26...
Committee reports
Date published:
3 April 2017
Report on Deer Management in Scotland: Report to the Scottish Government from Scottish Natural Heritage 2016 - Use of Incentives
Claudia Rowse confirmed “The role of incentives will be important in ensuring the DMGs make progress”.iEnvironment, Climate Change and Land Reform Committee, Official Report, 22 December 2016, Col 26
In their Report1Scottish Natural Heritage. (2016, November 18).
Committee reports
Date published:
6 October 2025
Report on the Scottish Parliament (Elections etc.) (Miscellaneous Amendments) Order 2025
Following discussions between Scottish Parliament officials and Scottish Government officials, the instrument was withdrawn on 26 August 2025 and re-laid on 28 August 2025.
Committee reports
Date published:
30 September 2025
Net Zero, Energy and Transport Committee report on the Climate Change (Scotland) Act 2009 (Scottish Carbon Budgets) Amendment Regulations 2025 - Agriculture and land use
However, the other half of the emissions reduction involves a roughly 26 per cent reduction in livestock numbers by 2035 and a 36 per cent reduction by 2045.
Committee reports
Date published:
15 May 2025
Widening access to higher education inquiry - Part-time students
She said2Education, Children and Young People Committee. Official Report, 26 February 2025, Col 41. (n.d.) Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?
Committee reports
Date published:
4 October 2024
Stage 1 report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - Financial Memorandum
The Cabinet Secretary undertook to write to the Committee with more detail on this issue.ivNet Zero, Energy and Transport Committee, Official Report, 17 September 2024, Col 41 A letter on the development of the climate change plan was received on 26 September.xiiLetter from the Acting Cabinet Secretary for Net Zero and Energy to the Committee on development of the climate change plan - 26 September 2024
In its conclusions the FPA Committee said:
"...the costs of adapting to a changing environment and taking action to meet Scotland’s statutory emissions targets to reach net-zero by 2045 will be significant.
